HC Deb 01 September 1909 vol 10 cc359-60
Mr. GRETTON

asked the Chancellor of the Exchequer whether it is the effect of the Amendments to be proposed by him to Clause 39 of the Finance Bill that a brewer of beer for sale holding an existing brewer's licence will, on applying for a renewal on 30th November in the present year, be charged with duty on the whole of his barrelage for the preceding twelve months instead of for nine months, as was previously intended?

Mr. HOBHOUSE

Under the Amendment to Clause 35 of the Bill, a licence to a brewer will expire on 30th September, as at present. The new licence to be granted on 1st October next will be granted upon payment of the duty of £1, and, under Clause 39 of the Bill, will expire on 30th November. The licence to be granted on 1st December will be charged with a duty based upon the number of barrels brewed during the preceding year, but with an allowance for the £1 paid on 1st October, and the licence so granted will expire on 30th September, 1910.

Mr. GRETTON

Am I to understand that the barrellage from 30th November, 1908, until 30th November, 1909, is taken into account, although the licence will last until 30th September, 1910?

Mr. HOBHOUSE

Yes; that is so.